The Government of West Bengal on October 30, 2026, issued clarification on Clarification regarding classification and applicability of GST on the supply of certain goods based on the recommendations of the GST Council in its 57th meeting.
The following has been stated: -
•The Directorate of Commercial Taxes, West Bengal, has issued Trade Circular No. 10/2026 pursuant to the recommendations of the 57th GST Council meeting held on October 08, 2026, under Section 168 of the West Bengal Goods and Services Tax Act, 2017.
•The circular clarifies that sublimation paper is classifiable under Heading 4809 attracting 18% GST, and all toys covered under Heading 9503, including dolls, scale models and puzzles, fall within the relevant toy entries attracting 5% or 18% GST, as applicable.
•It further clarifies that suppliers of old and used motor vehicles under the margin scheme can avail ITC on inputs and input services, except tax paid on the procured second-hand vehicles themselves.
•Additionally, seaweed extract-based bio-stimulants registered under Schedule VI of the Fertiliser (Inorganic, Organic or Mixed) (Control) Order, 1985, are classifiable under Heading 3101, attracting the applicable GST rate, with past disputes concerning sublimation paper and seaweed extract-based bio-stimulants regularised on an "as is where is" basis.
[Circular No.: 10/2026]
